Editor's note: Every NFL team is preparing to attack its offseason to-do list, with free agency set to open March 12 and the draft April 25-27. This is the 27th of 32 reports in 32 days by Sporting News NFL correspondents, who will analyze the offseason game plan for each team. Up next:Seattle Seahawks.

Talent overview

The San Francisco 49ers will be in the market for another wide receiver to pair with Michael Crabtree. (AP Photo)

This offseason promises to be a case of the rich getting richer. The San Francisco 49ers already have one of the most talent-laden rosters in the league after reaching their first Super Bowl in 18 years but also are teeming with picks in the upcoming draft, 15 to be exact.

After striking a deal with inside linebacker NaVorro Bowman during the season, the 49ers feel there are no players they must absolutely re-sign.

That's not to say there's no work to do. Randy Moss will not be returning, and the 49ers must find a starting-caliber wideout to play opposite Michael Crabtree.

Safety and the defensive line also might be thin with players like safety Dashon Goldson and nose tackles Isaac Sopoaga and Ricky Jean Francois heading for free agency. Still, the 49ers have a treasure chest of draft capital and they have a bit of wiggle room to sign free agents with Alex Smith ($9.75 million salary cap figure) on his way to Kansas City in a trade. Relatively speaking, everything is sunny in San Francisco.

Key departures

For the first time in eight seasons, Smith will not be on the roster. Colin Kaepernick, of course, eclipsed the reliable and resilient Smith and will be the team's starter. However, a backup is needed for competition against the current No. 2 candidate, Scott Tolzien, who has yet to throw a pass in a regular-season game.

Moss was a good mentor in the locker room but did not make much impact as a pass catcher and will not be back.

For the second time in three years, Goldson is poised to hit the open market seeking a top-end contract. This year, he has the hardware — All-Pro and Pro Bowl selection in 2012 — to bolster his argument and he could be gone.

The 49ers also are at risk of losing versatile No. 2 tight end Delanie Walker and at least one of their nose tackles — Sopoaga or Jean Francois.

Needs/targets

1. Wide receiver. Crabtree will start at one receiver spot, and the other is a huge question mark. Mario Manningham would be a natural choice, but he is coming off a late-season ACL tear and is unlikely to be at full strength in early September. Kyle Williams is also coming off an ACL injury while Moss and Ted Ginn are headed for free agency. Other options, including last year's first-round pick, A.J. Jenkins, are young and inexperienced. Jenkins didn't catch a single pass last season and played little despite the injuries to Manningham and Williams.

Ideally, the 49ers would bring in someone who could stretch the field and take safety help away from Crabtree. A veteran free agent like Greg Jennings would be ideal except his price tag may be too high. The draft has several prospects, including Tennessee's Justin Hunter, who could be available in the second round. The 49ers also have the means to trade up in the first round from the 31st overall position if Hunter's teammate, Cordarrelle Patterson, or Cal's Keenan Allen catches their eye.

2. Defensive line. If receiver is need 1A, then a defensive lineman is 1B. The 49ers discovered just how critical the position is on Dec. 16 when Justin Smith tore his triceps tendon. The injury had a ripple effect throughout the defense, and the secondary in particular struggled without the aid of a steady pass rush.

Smith will be back, but he'll also be 34 this year and the 49ers must prepare for his eventual departure. They could bring in a veteran for depth — free agent Cullen Jenkins, for example — likely will tap a draft class that is rich in stout defensive linemen.

Missouri's Sheldon Richardson, UCLA's Datone Jones and Purdue's Kawann Short all have the size and strength to hold up at the point of attack and the quickness to be disruptive in the backfield. Others, such as Alabama's Jesse Williams, could play nose tackle early in their careers and kick out to defensive end when Smith is gone.

3. Safety. Goldson has had a foot out the door before, and the 49ers merely have shrugged. Will they regret it if he leaves? The free safety has been excellent the last two seasons, finishing with nine interceptions over that span and acting like a quasi-inside linebacker against the running game. The 49ers have other safeties— C.J. Spillman, Trenton Robinson and Michael Thomas — but their experience level ranges from little to nonexistent.

The 49ers obviously don't want to invest a lot at the position. Niners free agent Darcel McBath is smart and could be a fill-in while one of the youngsters develops. The draft also is deep at safety, and a heralded player such as Texas' Kenny Vaccaro or LSU's Eric Reid could fall to the 49ers at the end of the first round.

4. Cornerback. Until the playoffs, the 49ers got solid play from Carlos Rogers, Tarell Brown and Chris Culliver. But the group struggled late, including in the Super Bowl, and the 49ers would be wise to bulk up the position now before injuries, age, free agency—or all three—take their toll.

There has been talk of trading for Jets star Darelle Revis. But that doesn't fit the 49ers' build-from-within M.O., and Revis is coming off an ACL tear. There are several potential draft targets, including Florida State's Xavier Rhodes, who at 6-2, 220 is exactly the type of big-bodied press corner the 49ers covet.

5. Quarterback. The 49ers are confident they can both identify and develop future stars in the league. After all, no one would have traded a can of beans for Alex Smith two years ago while Colin Kaepernick was the fifth passer taken in the 2011 draft.

Tolzien has yet to attempt an NFL pass outside the preseason, and because of that the 49ers could look for a veteran backup for Kaepernick. But bringing in a rookie isn't out of the question, either. Jim Harbaugh likes hyper-competitive tough guys with athleticism, and Florida State's E.J. Manuel early in the draft and Arizona's Matt Scott later meet that criteria.

Barrow's take

The 49ers have the firepower to be ambitious this offseason, and some figure that a team as close to a Super Bowl title as they were will make a bold move for a big-name puzzle piece like Revis or receiver Percy Harvin.

The Niners, however, expect to contend for a title for many years to come, which points to a more measured approach. No, they don't have room for 15 rookies on a roster already full of young and talented players. But they are more apt to use those picks to move up in the draft for players general manager Trent Baalke likes. Baalke has not been shy about draft-day maneuvers the last three years, and he promises to be particularly active and aggressive in late April.

Matt Barrows covers the 49ers for Sporting News and the Sacramento Bee.